Tuesday, 4 February 2014

EU Citizenship and Taxation ‘Is the European Court of Justice Moving Towards a Citizen’s Europe?

The
Treaty of Maastricht introduced the status of EU citizenship to the
nationals of Member States. Central to that status is the right to move
and reside freely within the territory of the Member States, in
combination with the right to non-discrimination on the ground of nationality.
This contribution argues that the European Court of Justice (ECJ) is in
the process of reconceptualizing the economically based
treaty rights on the free movement of persons into a right that is
becoming more and more disconnected from the EU’s objective of the
realization of the internal market. That perspective is also recognized
in the ECJ’s direct tax case law on the free movement of economically active persons and has caused for expansion of the influence of EU law on the direct tax autonomy of Member StatesThis contribution argues that EU citizenship can be viewed as the normative treaty justification underlying that new perspective